Volume 14, 2003
Proceedings of the Fourteenth Annual Meeting
Frank Jan de Graaf
Constituting Corporate Responsibility, Corporate Governance and the Assessment of Corporate Social Performance
An institutional perspective on the system of corporate governance is needed to assess corporate social performance (CSP). Neo-institutional thinking offers a way to study the empirical implications of CSP’s normative core. The interaction between business and society is taking place in the system of corporate governance. Assuming that the system of corporate governance is a preference setting structure in which normative notions and instrumental objectives meet, CSP can be assessed.